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All Journal Valid Jurnal Ilmiah Madaniya Journal of Applied Sciences in Accounting, Finance, and Tax
Jeni Susanti
Politeknik Negeri Bali
Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences

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PENGARUH PROFITABILITAS, KEPEMILIKAN KELUARGA DAN CORPORATE GOVERNANCE TERHADAP PENGHINDARAN PAJAK DI INDONESIA Made Dana Saputra; Jeni Susanti; Istiarto Istiarto
Valid: Jurnal Ilmiah Vol 16 No 2 (2019)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study aims to determine the effect of profitability, family ownership and corporate governance to tax avoidance in companies listed on the Indonesia Stock Exchange 2012-2016. The elements of corporate governance contain the proportion of the board of commissioners, and the committee audit, while profitability contains return on assets and family ownership. The sample of this research is property company, real estate, and building construction which listed in Indonesia Stock Exchange year 2012-2014. The sample that is built is not experiencing losses and selected by purposive sampling. Data analysis used multiple regression to test the hypothesis. The results show that profitability, family ownership and corporate governance significantly influence tax avoidance
FAKTOR-FAKTOR YANG MEMPENGARUHI KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN KE PUBLIK Jeni Susanti; Made Dana Saputra
Valid: Jurnal Ilmiah Vol 13 No 3 (2016)
Publisher : Sekolah Tinggi Ilmu Ekonomi AMM

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Abstract

This study examined several variables that predicted affect the timeliness of submission of financial statements, the size of the company, size of the firm, the company's profitability and debt to equity ratio. The research object is the Real Estate and Property companies listed on the Stock Exchange which publishes audited financial statements consistently in the years 2011-2015. By using purposive sampling method obtained 46 samples were then tested using regression at a significance level of 5 per cent. This test showed empirical evidence that the variable size of the company, size of the firm, the company's profitability and debt to equity ratio significantly affects the timeliness of the company's financial reporting
Penerapan Teknologi Tepat Guna Untuk Efektivitas Pengolahan Buah Kelapa Menjadi Virgin Coconut Oil Pada Kelompok Usaha Balini Jeni Susanti; I Ketut Suwintana; I Made Budiada; Ketut Nurhayanti
Madaniya Vol. 3 No. 4 (2022)
Publisher : Pusat Studi Bahasa dan Publikasi Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53696/27214834.296

Abstract

Melihat potensi hasil pertanian buah kelapa di Bali yang selama ini dijadikan sebagai sarana ritual keagamaan dan juga dijadikan sebagai minyak kelapa, Kelompok Usaha Balini berinovasi untuk mengolah buah kelapa menjadi Minyak kelapa murni yang biasa disebut Virgin Coconut Oil (VCO) sebagai salah satu usaha meningkatkan nilai ekonomis buah kelapa, selama ini Kelompok Usaha Balini memproduksi VCO menggunakan metode tradisional yang mana metode tradisonal memiliki kelemahan yaitu memerlukan proses produksi 24 jam dan berpotensi gagal produksi jika suhu ruangan tidak stabil. Kegitan pengabdian ini bertujuan untuk meningkatkan produktivitas Virgin Coconut Oil dengan menerapkan teknologi tepat guna yaitu alat sentrifugal dalam proses produksi. Hasil kegiatan adalah penerapan teknologi tepat guna yaitu alat sentrifgual dalam pengolahan buah kelapa menjadi Virgin Coconut Oil sehingga, dapat meningkatkan produktivitas mulai dari kuantitas produksi dan juga efesiensi waktu, hal ini sebagai salah satu upaya untuk meningkatkan efektivitas produksi VCO pada Kelompok Usaha Balini.
Accounting Application on Financial Statements Based on SAK EMKM at Save and Loan Cooperatives in Karangasem Regency N M Ari Meliana Sativa Sandi; Jeni Susanti; I Dewa Made Mahayana
Journal of Applied Sciences in Accounting, Finance, and Tax Vol. 5 No. 2 (2022): October - 2022
Publisher : Unit Publikasi Ilmiah, P3M, Politeknik Negeri Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (491.049 KB) | DOI: 10.31940/jasafint.v5i2.166-172

Abstract

In 2009 IAI has issued SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability), but in 2018 IAI issued a new policy for entities without public accountability and micro, small and medium income, known as the Financial Accounting Standards for Micro Small and Medium Entities. Savings and loan cooperatives are one of the entities that are classified as micro, small and medium entities because they have complied with Law no. 20 of 2008 about Micro, Small and Medium Enterprises. The research using the Financial Statements of Savings and Loan Cooperatives in Karangasem Regency. Researchers took 30 savings and loan cooperatives for the samples. This study uses purposive sampling to determine the suitability between the financial statements consisting of the Balance Sheet, Report on Calculation of Remaining Operating Results and Notes on Financial Statements. The data collection method in this study used the questionnaires or structured interviews and uses descriptive analysis techniques to determine the application of accounting in preparing the financial statements of savings and loan cooperatives in Karangasem Regency. Standard-compliant theory is compared with the content of financial statements. According to the study of the application of the financial statements for savings and loan cooperatives in Karangasem Regency with SAK EMKM are very good. From the weighted score, the results obtained 82% where the scale is at 76% - 100% on the Guttman scale, that’s known by financial statements of savings and loan cooperatives in Karangasem Regency are very in accordance with SAK EMKM.
Co-Authors I Dewa Made Mahayana I Ketut Suwintana I Made Budiada Istiarto Istiarto Ketut Nurhayanti Made Dana Saputra N M Ari Meliana Sativa Sandi